[et_pb_section fb_built=”1″ custom_padding_last_edited=”on|phone” admin_label=”Hier wird automatisch das Featured Image als Header Bild gesetzt” module_id=”divi-sticky-header” _builder_version=”4.16″ _dynamic_attributes=”background_image” background_enable_color=”off” background_color_gradient_direction=”191deg” background_image=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9mZWF0dXJlZF9pbWFnZSIsInNldHRpbmdzIjp7fX0=@” width=”100%” max_width=”100%” height=”830px” height_tablet=”” height_phone=”” height_last_edited=”on|desktop” custom_padding=”100px||100px|||” custom_padding_tablet=”” custom_padding_phone=”80px||40px||false|false” global_colors_info=”{}”][et_pb_row custom_padding_last_edited=”on|desktop” _builder_version=”4.16″ custom_padding=”6%|0px||0px|false|false” custom_padding_tablet=”0%||||false|false” custom_padding_phone=”0%||||false|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ global_colors_info=”{}”][et_pb_blurb title=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF90aXRsZSIsInNldHRpbmdzIjp7ImJlZm9yZSI6IiIsImFmdGVyIjoiIn19@” content_max_width=”1080px” admin_label=”Hier wird automatisch der Titel der Seite gesetzt” _builder_version=”4.16″ _dynamic_attributes=”title” _module_preset=”default” header_level=”h1″ header_text_align=”center” header_text_color=”#ffffff” header_font_size=”48px” header_font_size_tablet=”36px” header_font_size_phone=”24px” header_font_size_last_edited=”on|phone” header_text_shadow_style=”preset2″ global_colors_info=”{}”][\/et_pb_blurb][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.16″ _module_preset=”default” custom_padding=”||0px|||” global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_post_title title=”off” author=”off” comments=”off” featured_image=”off” admin_label=”Anzeige Metadaten ohne Titel” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_post_title][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ custom_padding_last_edited=”on|phone” _builder_version=”4.16″ custom_margin=”-33px|||||” custom_padding=”33px||39px||false|” custom_padding_tablet=”” custom_padding_phone=”60px||60px||false|false” global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ custom_padding=”0px||0px|||” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ global_colors_info=”{}”][et_pb_text _builder_version=”4.21.0″ text_font_size=”34px” header_font=”|300|||||||” header_text_color=”#012e45″ header_2_font=”Lato|700||||||#fff15f|solid” header_2_text_color=”#012e45″ header_2_font_size=”24px” header_2_letter_spacing=”1px” custom_margin=”||||false|false” custom_margin_tablet=”” custom_margin_phone=”|0px|||false|false” custom_margin_last_edited=”on|phone” custom_padding=”0px||||false|false” animation_style=”fade” border_color_all=”#3a7984″ border_width_bottom=”5px” border_color_bottom=”#bde10f” border_width_bottom_tablet=”” border_width_bottom_phone=”5px” border_width_bottom_last_edited=”on|desktop” global_colors_info=”{}”]<\/p>\n
[\/et_pb_text][et_pb_text _builder_version=”4.21.0″ text_font_size=”34px” header_font=”|300|||||||” header_text_color=”#012e45″ header_2_font=”Lato|700||||||#fff15f|solid” header_2_text_color=”#012e45″ header_2_font_size=”24px” header_2_letter_spacing=”1px” custom_margin=”||||false|false” custom_margin_tablet=”” custom_margin_phone=”|0px|||false|false” custom_margin_last_edited=”on|phone” custom_padding=”||0px||false|false” animation_style=”fade” border_color_all=”#3a7984″ border_color_bottom=”#bde10f” border_width_bottom_tablet=”” border_width_bottom_phone=”5px” border_width_bottom_last_edited=”on|desktop” global_colors_info=”{}”]<\/p>\n
With the intention of strengthening the liquidity and willingness to invest of German companies, the Federal Ministry of Finance (BMF) has used the summer break to draft, among other things, an amendment to the Research Grants Act (FZulG<\/a>). The BMF’s draft bill<\/a> for the Growth Opportunities Act provides (from p. 69) for three decisive changes to the FZulG that address the type and scope of eligible research and development (R&D) expenditures:<\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”Split Section” module_id=”Benefits” _builder_version=”4.16″ custom_padding=”0px||0px|” animation_style=”fold” animation_direction=”bottom” animation_intensity_fold=”4%” locked=”off” global_colors_info=”{}”][et_pb_row column_structure=”1_2,1_2″ use_custom_gutter=”on” gutter_width=”1″ make_equal=”on” module_class=” et_pb_row_fullwidth” _builder_version=”4.21.0″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” width=”100%” width_tablet=”100%” width_phone=”” width_last_edited=”on|desktop” max_width=”100%” max_width_tablet=”100%” max_width_phone=”” max_width_last_edited=”on|desktop” custom_margin=”0px||-10px||false|false” custom_padding=”0px||0px||false|false” make_fullwidth=”on” global_colors_info=”{}”][et_pb_column type=”1_2″ _builder_version=”4.21.0″ background_image=”https:\/\/www.arttic-innovation.de\/wp-content\/uploads\/bundesfinanzministerium-foschungszulage.webp” custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][\/et_pb_column][et_pb_column type=”1_2″ _builder_version=”4.16″ background_color=”#f4f4f4″ background_position=”top_left” custom_padding=”8%|6%|8%|6%” custom_padding_tablet=”” custom_padding_phone=”60px|10%|60px|10%|false|false” custom_padding_last_edited=”on|phone” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.21.0″ text_font_size=”34px” header_font=”|300|||||||” header_2_font=”Lato|700||||||#fff15f|solid” header_2_text_color=”#012e45″ header_2_font_size=”24px” header_2_letter_spacing=”1px” custom_margin=”-51px|2px|||false|false” custom_margin_tablet=”” custom_margin_phone=”|0px|||false|false” custom_margin_last_edited=”on|phone” custom_padding=”28px|1px||0px|false|false” animation_style=”fade” border_color_all=”#3a7984″ border_width_bottom=”5px” border_color_bottom=”#bde10f” border_width_bottom_tablet=”” border_width_bottom_phone=”5px” border_width_bottom_last_edited=”on|desktop” locked=”off” global_colors_info=”{}”]<\/p>\n [\/et_pb_text][et_pb_text ul_item_indent=”30px” _builder_version=”4.21.0″ text_font=”Roboto|300|||||||” text_text_color=”#0f0f0f” ul_font=”||||||||” ul_line_height=”1.7em” header_2_text_color=”#012e45″ custom_margin=”0px||0px||false|false” custom_padding=”40px||0px||false|false” locked=”off” global_colors_info=”{}”]<\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ custom_padding_last_edited=”on|phone” module_id=”wieviellink” _builder_version=”4.18.0″ custom_margin=”||||false|false” custom_padding=”||||false|false” custom_padding_tablet=”” custom_padding_phone=”60px||60px||false|false” global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ custom_padding=”0px||0px|||” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ global_colors_info=”{}”][et_pb_text _builder_version=”4.21.0″ text_font_size=”34px” header_font=”|300|||||||” header_text_color=”#012e45″ header_2_font=”Lato|700||||||#fff15f|solid” header_2_text_color=”#012e45″ header_2_font_size=”24px” header_2_letter_spacing=”1px” custom_margin=”||||false|false” custom_margin_tablet=”” custom_margin_phone=”|0px|||false|false” custom_margin_last_edited=”on|phone” custom_padding=”0px||||false|false” animation_style=”fade” border_color_all=”#3a7984″ border_width_bottom=”5px” border_color_bottom=”#bde10f” border_width_bottom_tablet=”” border_width_bottom_phone=”5px” border_width_bottom_last_edited=”on|desktop” global_colors_info=”{}”]<\/p>\n [\/et_pb_text][et_pb_text _builder_version=”4.21.0″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n According to the BMF, all these changes are to apply from the 2024 calendar year and will significantly change the character of the research allowance<\/a>, the assessment basis of which has been limited in practice to approximately 80-90 % of the salaries of those involved in the R&D project. The inclusion of movable assets required for the project to be funded is particularly responsible for this. The substantial expansion of the tax base to \u20ac 12 million per fiscal year is motivated primarily by this change.<\/p>\n [\/et_pb_text][et_pb_text _builder_version=”4.21.0″ text_font_size=”34px” header_font=”|300|||||||” header_text_color=”#012e45″ header_2_font=”Lato|700||||||#fff15f|solid” header_2_text_color=”#012e45″ header_2_font_size=”24px” header_2_letter_spacing=”1px” custom_margin=”||||false|false” custom_margin_tablet=”” custom_margin_phone=”|0px|||false|false” custom_margin_last_edited=”on|phone” custom_padding=”0px||||false|false” animation_style=”fade” border_color_all=”#3a7984″ border_width_bottom=”5px” border_color_bottom=”#bde10f” border_width_bottom_tablet=”” border_width_bottom_phone=”5px” border_width_bottom_last_edited=”on|desktop” global_colors_info=”{}”]<\/p>\n [\/et_pb_text][et_pb_text ul_item_indent=”30px” admin_label=”danach” _builder_version=”4.21.0″ text_font=”Roboto|300|||||||” text_text_color=”#0f0f0f” ul_font=”||||||||” ul_line_height=”1.7em” header_2_text_color=”#012e45″ custom_margin=”0px||0px||false|false” custom_padding=”0px||0px||false|false” locked=”off” global_colors_info=”{}”]<\/p>\n ARTTIC as an experienced research allowance consultant<\/a> would welcome such a change, since especially for the three pillars of the German economy, mechanical engineering, automotive and chemistry, plant investments are usually a significant part of R&D projects. For small and medium-sized enterprises (SMEs) in particular, the restriction of funding to personnel costs was a weighty reason to consider other funding sources for their innovation projects.<\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”Split Section” module_id=”Benefits” _builder_version=”4.16″ custom_padding=”0px||0px|” animation_style=”fold” animation_direction=”bottom” animation_intensity_fold=”4%” locked=”off” global_colors_info=”{}”][et_pb_row column_structure=”1_2,1_2″ use_custom_gutter=”on” gutter_width=”1″ make_equal=”on” module_class=” et_pb_row_fullwidth” _builder_version=”4.21.0″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” width=”100%” width_tablet=”100%” width_phone=”” width_last_edited=”on|desktop” max_width=”100%” max_width_tablet=”100%” max_width_phone=”” max_width_last_edited=”on|desktop” custom_margin=”0px||-10px||false|false” custom_padding=”0px||0px||false|false” make_fullwidth=”on” global_colors_info=”{}”][et_pb_column type=”1_2″ _builder_version=”4.16″ background_color=”#f4f4f4″ background_position=”top_left” custom_padding=”8%|6%|8%|6%” custom_padding_tablet=”” custom_padding_phone=”60px|10%|60px|10%|false|false” custom_padding_last_edited=”on|phone” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.21.0″ text_font_size=”34px” header_font=”|300|||||||” header_text_color=”#012e45″ header_2_font=”Lato|700||||||#fff15f|solid” header_2_text_color=”#012e45″ header_2_font_size=”24px” header_2_letter_spacing=”1px” custom_margin=”||||false|false” custom_margin_tablet=”” custom_margin_phone=”|0px|||false|false” custom_margin_last_edited=”on|phone” custom_padding=”0px||||false|false” animation_style=”fade” border_color_all=”#3a7984″ border_width_bottom=”5px” border_color_bottom=”#bde10f” border_width_bottom_tablet=”” border_width_bottom_phone=”5px” border_width_bottom_last_edited=”on|desktop” global_colors_info=”{}”]<\/p>\n [\/et_pb_text][et_pb_text _builder_version=”4.21.0″ _module_preset=”default” custom_padding=”30px|||||” global_colors_info=”{}”]<\/p>\n The expansion of eligible costs of contract research, like the overall increase in the assessment base, is derived from this new funding logic, although an increase to 80 % would be entirely justified, as a 20 % discount for travel, transportation, procurement, and meetings still seems high.<\/p>\n [\/et_pb_text][et_pb_text _builder_version=”4.21.0″ text_font_size=”34px” header_font=”|300|||||||” header_text_color=”#012e45″ header_2_font=”Lato|700||||||#fff15f|solid” header_2_text_color=”#012e45″ header_2_font_size=”24px” header_2_letter_spacing=”1px” custom_margin=”||||false|false” custom_margin_tablet=”” custom_margin_phone=”|0px|||false|false” custom_margin_last_edited=”on|phone” custom_padding=”34px||||false|false” animation_style=”fade” border_color_all=”#3a7984″ border_width_bottom=”5px” border_color_bottom=”#bde10f” border_width_bottom_tablet=”” border_width_bottom_phone=”5px” border_width_bottom_last_edited=”on|desktop” global_colors_info=”{}”]<\/p>\n [\/et_pb_text][et_pb_text _builder_version=”4.21.0″ _module_preset=”default” custom_padding=”30px|||||” global_colors_info=”{}”]<\/p>\nCore of the planned FZulG amendments<\/h2>\n
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Time horizon for the research allowance as of 2024
<\/strong><\/h2>\nWho benefits from the positive development of the research allowance?<\/h2>\n
Contract Research
<\/strong><\/h2>\nResearch allowance retroactive
<\/strong><\/h2>\n